scholarly journals INTEGRASI PAJAK DAN ZAKAT SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN NASIONAL

2019 ◽  
Vol 26 (2) ◽  
pp. 178
Author(s):  
Nur Hadiyati

The state in carrying out his duties to achieve public welfare requires the costs described in the budget of state income and expenditure (APBN). Taxes are Indonesia's largest source of revenue, but currently have decreased. The government is aware of the potential of zakat as a source of national development financing. Then the idea emerged to integrate tax and zakat withdrawal. This study aims to provide an understanding regarding the formulation of the integration of tax and zakat starting from definition of tax and zakat, the use of tax and zakat, the institutional structure that is authorized to collect tax and zakat. The method used in this journal is normative legal research with primary and secondary legal material sources. There are three models with regard to the integration of zakat and taxes offered: (1) zakat and tax payments are two different things and cannot be put together; (2) the payment of zakat releases the obligation to pay taxes; and (3) zakat payments provide a reduction in the burden of tax payments. Integration of tax and zakat requires in-depth study.

2010 ◽  
Vol 40 (3) ◽  
pp. 390
Author(s):  
Yohanes Suhardin

AbstrakThe role of the state in combating poverty is very strategic. Combatingpoverty means to free citizens who are poor. The strategic role given thenational ideals (read: state) is the creation of public welfare. Therefore,countries in this regard the government as the organizer of the state musthold fast to the national ideals through legal product that is loaded withsocial justice values in order to realize common prosperity. Therefore, thenature of the law is justice, then in the context of the state, the lawestablished for the creation of social justice. Law believed that social justiceas the path to the public welfare so that the Indonesian people in a relativelyshort time to eradicate poverty.


2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.


2017 ◽  
Vol 13 (2) ◽  
pp. 288
Author(s):  
Syaakir Sofyan

Indonesia is a state based on law and adopts welfare. Thus, the state has an obligation and responsibility to realize public welfare as stated in the fourth paragraph of Undang-Undang Dasar (UUD) Negara Republik Indonesia 1945. In achieving these objectives, the government must play an important role in various aspects of community life, especially in the economy. One form of government intervention, namely in fiscal policy by adjusting the state revenues and expenditures in the state budget. In Islamic economics, fiscal policy objective is to create economic stability, high economic growth and equitable distribution of income, coupled with the other objectives contained in the rules of Islam


Humaniora ◽  
2017 ◽  
Vol 8 (3) ◽  
pp. 271
Author(s):  
Tukina Tukina

This article was a descriptive qualitative research. The discussion conducted with descriptive analysis. Basic analysis of the study used observation, seminar, and literature review from the web, book, and journal. The study focused on the national development, tax amnesty, and repatriation. It finds that the most important thing for the people, especially under the economic development, is the public welfare and prosperity that are achieved by tax conducted by the government. The making of tax policy, repatriation, and tax amnesty need to be preceded by the academic paper earnestly and profoundly as a basic philosophical, social, and cultural that can be accepted by the people of Indonesia.


Author(s):  
Richard Danakari

Introduction. The article examines the nature and essence of patriotism and friendship of peoples, their crucial role for the life of the Russian Federation. Over the past decades, radical changes have taken place in the political system of Russia, its social and ethnic structure, and a heterogeneous ethno-confessional society has been formed. The author shows that patriotism and friendship of peoples are the most important determinants, specific properties necessary for the integration of our multinational federation ensuring order and stability in the country, its sustainable and dynamic development, the gradual formation of new supra-ethnic and supra-confessional values, and general cultural identity. Methods. The combination of applying methods and approaches is the key to studying the theory and practice of patriotism, recognizing its procedural nature, unity and opposition in the activities of the state and society, the interests of the government, political parties and social groups. The use of the polyparadigmatic methodology in studying the nature and essence of patriotism, in particular, the activity and civilizational approaches, the synergetic method, dialectic categories made it possible to determine the complexity and continuity of the formation of patriotism and patriotic work, to reveal dynamism and conflict, general and special features in them. Analysis. Studying the real state of Russian society points to the weakness of systemic activities of patriotic education, preserving and strengthening the unity and friendship between nations. The lack of a common goal problematizes the search for a common patriotic idea, new foundations for Russian civilization, the common existence of nations, the construction of a welfare state and a harmonious society. Results. The article reveals inadequacy of the declared ideas of patriotism and friendship of peoples to the policy and practice of implementing neoliberal values and the priority of individualism. The author shows that the process of further fragmentation and stratification, alienation and separation of people according to racial, national, ethnic, cultural, religious, confessional, generational, professional and other characteristics continues in society. The transition of already atomized individuals from the ethnic mentality and national behavioral stereotypes to a single patriotic goal – the all-Russian identity – is formal. Today, the activity on the formation of patriotism and patriotic attitudes of consciousness does not affect the deep, essential foundations of society, is of a festival and manipulative nature, and in many respects concerns only the military sphere, tourism and sports. The notes mentioned create significant difficulties in understanding the idea of the common welfare, genuine and false in patriotism, the definition of objective interests of the state, authority and society, social groups and individual elites. Modern globalization inevitably involves taking into account the national interests of Russia, the search for optimal forms of interconnection of civilizational and universal principles.


2017 ◽  
Vol 8 (1) ◽  
pp. 17-22
Author(s):  
Constanta Popescu ◽  
Ana-Lucia Ristea ◽  
Constantin Popescu

Abstract The regional development policy appears as a coherent set of planned measures - enlisted in the National Development Programme and in the National Regional Development Plans - and promoted by the authorities of the central end local administration, based on the principle of partnership with various actors (private, public or volunteers), in order to assure a dynamic and sustainable economic and social growth, by an efficient valorification of the regional and local potential. The definition of the regional development policy in Romania needs to answer two pressures, namely: one of general order, which imposes the acceptance of the EU rules and objectives and the coordination of the regional development policy with the way the regional development policy is understood and applied at the level of the community countries; the second, of particular order, springs from the situation Romania experiences, namely its still insufficient preparation to face the extremely competitive environment of the “unique market” within the EU. To implement a regional development policy compatible and comparable to the EU policy in this domain, according to the “Green Charter of Regional Development in Romania”, elaborated by the Government of Romania and the European Commission, even since the year 1997, eight development regions have been defined (which must not be viewed as administrative-territorial units, as they do not have juridical personality, so that they must not be mistakenly taken for the counties).


2021 ◽  
Vol 7 (1) ◽  
pp. 215
Author(s):  
Ida Bagus Bayu Brahmantya

A foundation is an institution that carries out religious, humanitarian and social activities that are formed by the community or the government. Law Number 16 of 2001 concerning Foundations as later amended by Law Number 28 of 2004 concerning amendments to Law Number 16 of 2001 concerning Foundations which provides certainty of the legal position of foundations as legal entities. Foundations do not have members, but have foundations consisting of coaches, administrators and supervisors who as legal subjects are capable of taking legal actions. The management of foundation assets is open in nature so that proper supervision is required. The Supervisory Organ has the authority to supervise the management of the Foundation by supervising financial reports, activity reports and their achievements which are written by the Management to be ratified in a supervisory meeting. These supervisors must have good faith in carrying out their authority, duties and responsibilities. The method used in this research is normative legal research using a statutory approach. The authority of a Supervisor is regulated in statutory regulations, however, legal sanctions if a Supervisor is negligent in carrying out the function are not completely stated. So that in order to avoid negligence in its function, it is necessary to have strict sanctions to avoid any harm to the Foundation, the state or related parties.


AL- ADALAH ◽  
2019 ◽  
Vol 16 (1) ◽  
pp. 115-134
Author(s):  
Ahmad Fathonih

Zakat is one of the religious obligations that have social, economic, political, and legal dimensions. The obligation has been effectively practiced by Muslims since the 7th century during the time of the Prophet Muhammad. The amount of zakat in Indonesia is very potential, reaching 217 trillion rupiahs, which can be used to solve the problem of poverty and socio-economic imbalances. Unfortunately, up to now the potential of zakat has not been able to reduce poverty and improve social welfare. The Zakat Management Act Number 23 of 2011 and Number 14 of 2014 concerning the Implementation of the Zakat Management Law only regulates the management of zakat under the supervision of the government. The government can manage zakat productively as a source of state income (non-tax state income) and state funding sources (State Sukuk or State Sharia Securities). This study finds that the difficulties faced by the Indonesian government to manage zakat funds productively are mostly related to people’s understanding of zakat as a religious obligation and not as a state obligation. Besides, zakat is mostly used for consumptive and unproductive purposes only.


Author(s):  
Melia Larassati

Children are the next generation of the nation's future ideals asset as human resources for future national development, but today there are so many children who got violence in their lives. This research aims to analyzes the responsibilities of the government and contribution of Pusat Pelayanan Terpadu Pemberdayaan Perempuan dan Anak related to the provision of protection against acts of violence. this research is normative legal research by conducting a study of rules, doctrines, and also legal principles. Secondary data collection was carried out using the library study method with various legal materials analyzed descriptively by the method of the statute and conceptual approach. This research shows that the government has provided legal protection for rights related to violence in the form of legal products in the form of Undang-Undang No.39 Tahun 1999 tentang Hak Asasi Manusia and Undang-Undang No 35 Tahun 2014 tentang Perlindungan Anak. In addition to through legal products, the government also provides protection to children through the Komisi Perlindungan Anak Indonesia land Komisi Perlindungan Anak Indonesia Daerah and Pusat Pelayanan Terpadu Pemberdayaan Perempuan dan Anak as a service center that empowers women and children in various fields such as development, providing protection for women and children against various forms of discrimination, trafficking in persons, and acts of violence. Anak merupakan generasi muda penerus cita-cita perjuangan bangsa sekaligus modal sumber daya manusia bagi pembangunan nasional ke depannya, Namun dewasa ini terjadi begitu banyak anak yang mengalami tindak kekerasan dalam kehidupannya. Tulisan ini bertujuan untuk menganalisis tanggung jawab pemerintah dan kontribusi Pusat Pelayanan Terpadu Pemberdayaan Perempuan dan Anak terkait dengan pemberian perlindungan terhadap tindak kekerasan. Jenis penelitian yang digunakan adalah metode hukum normatif dengan melakukan kajian terhadap aturan, doktrin dan juga prinsip hukum. Pengumpulan data sekunder dilakukan dengan menggunakan metode studi kepustakaan dengan berbagai bahan hukum yang dianalisis secara deskriptif dengan metode pendekatan peraturan perundang-undangan dan konseptual.  Tulisan ini menunjukkan, Pemerintah telah memberikan perlindungan hukum terkait dengan tindak kekerasan dalam bentuk produk hukum berupa Undang-UndanglNo.39ltahunl1999 tentang Hak Asasi Manusia dan Undang-UndangMNoM35 TahunN2014 tentang Perlindungan Anak. Selain melalui produk hukum, pemerintah juga memberikan perlindungan kepada anak melalui Komisi Perlindungan Anak Indonesia dan Komisi Perlindungan Anak Indonesia Daerah serta Pusat Pelayanan Terpadu Pemberdayaan Perempuan dan Anak sebagai pusat pelayanan yang melakukan pemberdayaan terhadap perempuan dan anak dalam berbagai bidang seperti pembangunan, pemberian perlindungan bagi perempuan dan anak terhadap berbagai bentuk diskriminasi, perdagangan orang, dan tindak kekerasan.


FIAT JUSTISIA ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 93-118
Author(s):  
Anak Agung Gede Duwira Hadi Santosa ◽  
Kadek Agus Sudiarawan ◽  
I Made Marta Wijaya

The presence of the omnibus law of the Employment Cluster of Job Creation Law haven’t consider to solve the crucial problems in the Manpower Law, but its further away from the purpose of the welfarestate concept  and leads to the purpose of the nachtwakerstaat. The aims of this research to determine position omnibus law of the Job Creation Law after it’s passed within in the scope of welfarestate concept or nachtwakerstaat concept and to analyse the construction of labour law concept in accordance to concept of welfarestate in the future. This research used a normative legal research method with a statute approach and elaborated with a legal concept analysis approach. The results show there are crucial problems in the Employment Cluster of the Job Creation Law such as the elimination of several principal provisions in Manpower Law that indicates the role and presence of the state in labour law is getting minimum and also the Job Creation Law point out many things that returned the agreement mechanism by the parties. This show that, Employment Cluster of the Job Creation Law tends to the nachtwakerstaat concept and far away from welfarestaat concept. The solutions of the issues by doingrevision to the Employment Chapter of the Job Creation Law by adjusted the welfarestate concept, alsorestore and strengthen the function of the government as a part of industrial relations as a regulator and supervisor


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